State of play of the European Union sustainability reporting project
Type de matériel :
TexteLangue : français Détails de publication : 2022.
Sujet(s) : Ressources en ligne : Abrégé : Within the framework of the proposed Corporate Sustainability Reporting Directive (CSRD), which aims to replace the current Non-Financial Reporting Directive (NFRD), a specific and temporary EFRAG working group chaired by Patrick de Cambourg (president of the ANC), was set up at the request of the European Commission to propose a set of sustainability standards as required by the CSRD. This Task-Force has been working for several months on the construction of a sustainability reporting framework covering three dimensions: environmental, social, and governance.
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Within the framework of the proposed Corporate Sustainability Reporting Directive (CSRD), which aims to replace the current Non-Financial Reporting Directive (NFRD), a specific and temporary EFRAG working group chaired by Patrick de Cambourg (president of the ANC), was set up at the request of the European Commission to propose a set of sustainability standards as required by the CSRD. This Task-Force has been working for several months on the construction of a sustainability reporting framework covering three dimensions: environmental, social, and governance.
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